Supplementary Provisions, Article 15Transitional Measures Concerning Special Land Holding Tax

①Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Articles 603-2 and 603-2-2 of the New Act and Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on land applies to special land holding tax imposed on land for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2002.

②Except as otherwise provided, the portion of the provisions of the New Act (excluding the provisions of Articles 603-2 and 603-2-2 of the New Act and Articles 31-3-2 and 31-3-3 of the Supplementary Provisions of the New Act) concerning special land holding tax imposed on the acquisition of land applies to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.

③The provisions of Article 586, paragraph (2), item (i)-12 of the New Act (limited to the part concerning special land holding tax imposed on land), as to the part concerning land used as the site of a house or structure used for the agriculture, forestry and fisheries experience facilities and the agricultural, forestry and fishery products sales facilities prescribed in that item, apply to special land holding tax imposed on land used as the site of a house or structure prescribed in that item that is newly constructed or extended on or after the Effective Date.

④The provisions of Article 586, paragraph (2), items (viii)-2, (xxvi) and (xxvii)-2, Article 587-2, paragraph (1), and Article 31-3, paragraphs (4) and (9) of the Supplementary Provisions of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal years up to and including fiscal year 2003.

⑤The provisions of Article 586, paragraph (2), item (xxvii)-6 of the New Act (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land used as the site of a building prescribed in that item that is newly constructed on or after the Effective Date.

⑥The provisions of Article 602, paragraph (1), item (i), (e) of the New Act apply to special land holding tax on land pertaining to a transfer prescribed in that item that is made on or after the Effective Date.

⑦The provisions of Article 603-2, paragraph (4) of the Former Act remain in force with regard to a finding under paragraph (1) of that Article pertaining to an application prescribed in paragraph (2) of that Article that was made before the Effective Date.

⑧The provisions of Article 603-2-2, paragraph (2) of the Former Act remain in force with regard to a confirmation under paragraph (1) of that Article pertaining to a procedure specified by Cabinet Order that was carried out before the Effective Date.

⑨With regard to the Special Land Holding Tax Council, the provisions of Article 603-3 of the Former Act remain in force until the investigation and deliberation are completed on the matters placed within its authority by the provisions of Article 603-2, paragraph (4) or Article 603-2-2, paragraph (2) of the Former Act, which are to remain in force pursuant to the provisions of the preceding two paragraphs.

⑩The provisions of Article 31, paragraph (2) and Article 31-3, paragraph (3) of the Supplementary Provisions of the New Act apply to special land holding tax to be imposed on the acquisition of land on or after January 1, 2003, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that date.